Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (11) TMI 1485 - CESTAT NEW DELHICondonation of delay - Delay of 124 days - Held that:- The order-in-original is dated 26.2.2014 and had it been received in time, it is possible that appellant would have filed appeal prior to 6.8.2014 in which case no mandatory pre-deposit would have been required to be made. Be that as it may, as the Order-in-Original was received almost five months after its date the appeal was filed after 6.8.2014 and as has been held by Allahabad High Court in the case of Ganesh Yadav (2015 (7) TMI 304 - ALLAHABAD HIGH COURT), the mandatory pre-deposit of 7 1/2 % in such a case is non-derogable . However, the ld. Consultant for the appellant pleads that the entire delay in filing appeal took place because it took the appellant consideration time before they could arrange funds for making mandatory pre-deposit. - However, in the overall facts and circumstances of the case, the financial hardship as is prima facie evident form the "provisional state of affairs" (though unaudited) and bank statement and in view of the Supreme Court observations - Delay condoned.
|